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<h1>Corporate Governance Shift: Section 46 Updated to Allow Flexible Document Execution by Directors and Company Secretary</h1> The amendment modifies section 46 of the principal Act, replacing the requirement of issuing documents under a company's common seal with a more flexible approach. Documents can now be issued either under the company's common seal (if it exists) or signed by two directors, or alternatively by a director and the Company Secretary where such a secretary has been appointed.